Chapter CTM04200
| Published date | 16 April 2016 |
| Record Number | CTM04200 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Where a trading company
- takes another person into partnership, and
- continues to carry on the same trade,
it can
- carry forward any losses incurred by it in that trade before the formation of the partnership, and
- set-off the losses under CTA10/S45 (CTM04100) against its share of the partnership trading income.
This treatment applies where the...
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